"Increasing the income tax rebate up to Rs 5 lakh will definitely help me. This is the only relief for the SMEs, otherwise the budget has disappointed the industries," added Rawal. "The benefit of rollover of capital gains will be available for investment in two houses from the present one house. "It will definitely give a big push to investment in agriculture, small and medium enterprises and health sectors. This is a good decision," he said.He added that the increase in the limit of tax exemption on income through rent of the property from Rs 1.80 lakh to Rs 2.40 lakh will boost the real estate sector..